The Massachusetts Attorney General is presently in the process of promulgating regulations for the law's implementation. The proposed regulations are available here in PDF form.
As a practical business matter, employers continue to be a central focus for public policies and private sector initiatives intended to improve the health of individuals and communities. Employers may well want to carefully consider what actually works for keeping employees healthy. Currently, what doesn't appear to work very well, according to the Kaiser Family Foundation's research, are many of the "wellness programs" that have become popular among corporate employers over the last decade.
The reality might well be that the workplace is not the ideal setting for health-care related social policies, especially when driven by trends and hype. The bottom line for both money and health, might be that businesses may want to consider adopting a wait-and-see attitude when it comes to figuring out how to contain health care costs and how to empower workers to take better care of themselves.