STATE COLLEGE — The estate of the late Penn State coach Joe Paterno and several university trustees and former players plan to sue the NCAA over the landmark sanctions against the university for the Jerry Sandusky child sex abuse scandal, according to a report.

The Paterno family’s attorney, Wick Sollers tells Bob Costas on the NBC Sports Network’s “Costas Tonight” show airing Wednesday evening that former coaches and faculty members are part of the suit. Excerpts from Costas’ interviews with Sollers and other representatives for the family were provided by the network.

A suit had not been filed as of Wednesday afternoon.

According to NBC Sports Network, Sollers said NCAA president Mark Emmert and Oregon State president Edward Ray, who was chair of the NCAA’s executive committee, also is targeted in the planned litigation. The lawsuit also takes issue with the NCAA’s use of former FBI director Louis Freeh’s scathing findings for the university on the scandal in levying the landmark sanctions last July.

Among the penalties were a four-year bowl ban; steep scholarship cuts; and a $60 million fine. The NCAA also vacated 111 wins from Paterno’s record, meaning he would no longer hold the title of major college football’s winningest coach.

Freeh accused Paterno and three former university officials of concealing allegations against Sandusky, a retired defensive coordinator. Sandusky was sentenced to at least 30 years in prison after being convicted last year of dozens of criminal counts of abuse, including allegations on and off campus.

Paterno died in January 2012.

The suit is designed “to redress the NCAA’s 100 percent adoption of the Freeh Report and imposition of a binding consent decree against Penn State University. The reality is that consent decree was imposed through coercion and threats behind the scenes and there was no ability for anyone to get redress,” Sollers told Costas.