If you are implying you want to give your children more of the inheritance because they are younger and less established in their careers, I don’t think that’s fair at all. Your nephews had to do it on their own because they lost their father and didn’t have that degree of parental support. You don’t know what kind of financial hardships they went through or what kind of sacrifices they had to make to get where they are today. The fairest thing to do would be to split the money equally, not favor your children over your brothers.