The IRS has issued (Rev. Rul. 2016-01) the minimum required interest rates for loans made in January 2016:
-Short-Term (demand loans and loans with terms of up to 3 years): 0.75%
-Mid-Term (loans from 3-9 years): 1.81%
-Long-Term (over 9 years): 2.65%
The Long-term tax-exempt rate for Section 382 ownership changes in January 2016 is 2.65%.