Life Insurance Beneficiary Different Than Intended Recipient?

In order to protect integrity of life insurance proceeds in the event of my death, I changed the beneficiary from my wife to my brother. Reason: wife suffers from alcoholism and addiction and I worry funds would go to the wrong things, rather than to her good upkeep and the care of our minor child. My brother (sister as secondary beneficiary) has agreed, with witnesses, to dole out the money so that use is more "accountable". My query now: Does this arrangement cause severe problems with taxes, etc? Would he be "gifting" my wife regular money, causing tax issues, etc?