The IRS has issued (Rev. Rul. 2014-6) the minimum required interest rates for loans made in February 2014:
Short Term (demand loans and loans with terms of up to 3 years): 0.30%
-Mid-Term (loans from 3-9 years): 1.97%
-Long-Term (over 9 years): 3.56%
The Long-term tax-exempt rate for Section 382 ownership changes in February 2014 is 3.56%.