Jonah Lomu's generosity and the financial toll of his illness means there is no money in his estate left for his sons.
Lomu died suddenly last month, aged 40, after suffering for many years from a chronic and serious kidney disorder.
The Jonah Lomu Legacy Trust has been set up by the NZ Rugby Players Association.
Its chief executive Rob Nichol says the former All Black was an "unbelievably generous" person.
He adds Lomu's illness had taken a toll on his earnings, leaving little for his widow and sons.
The trust excludes the boys' mother, Nadene, Lomu's third wife, as the beneficiary or from having control of any of the funds.
She will, however, be able to apply to the trust for money to help raise their sons.
Source: Radio NZ
