Group 1 - Nikola Corporation has reached an $83 million settlement with the U.S. Securities and Exchange Commission as part of its liquidation plan [1][2] - The SEC claim consists of an "unsecured claim" of approximately $43 million and a "junior claim" of $40 million [1] - Nikola is facing multiple legal challenges, including a securities class-action lawsuit in Arizona and several derivative actions in Delaware and Arizona [2] Group 2 - A separate settlement from the derivative actions is expected to yield net proceeds of about $25.7 million for Nikola's estates, derived from insurance payouts and contributions from individual defendants [3] - The company has experienced significant financial and corporate difficulties leading to its bankruptcy, citing financial strain and supply chain issues [4] - As of the bankruptcy petition date, Nikola reported approximately $97.7 million in total funded debt and financing lease obligations [5]