The IRS has issued (Rev. Rul. 2013-1) the minimum required interest rates for loans made in January 2013:
-Short Term (demand loans and loans with terms of up to 3 years): 0.21%
-Mid-Term (loans from 3-9 years): .87%
-Long-Term (over 9 years): 2.31%
The Long-term tax-exempt rate for Section 382 ownership changes in January 2013 is 2.84%.