The IRS has issued (Rev. Rul. 2014-1) the minimum required interest rates for loans made in January 2014:
Short Term (demand loans and loans with terms of up to 3 years): 0.25%
-Mid-Term (loans from 3-9 years): 1.75%
-Long-Term (over 9 years): 3.49%
The Long-term tax-exempt rate for Section 382 ownership changes in January 2014 is 3.49%.