I think to change the rules midsteam to tax NQ distributions in excess of the current taxes is NOT a step in the right direction--the cure may be more troublesome than the problem and I certainly am not a fan of changing the rules after the starting date--but I know its done all the time.
And to make any change of beneficiary on same family tree tax free is no great improvement either.
I'm of view if it isn't broke don't fix it---and I'm not sure its broke! Sure there are some rough edges.