The IRS has issued (Rev. Rul. 2015-25) the minimum required interest rates for loans made in December 2015:
-Short-Term (demand loans and loans with terms of up to 3 years): 0.56%
-Mid-Term (loans from 3-9 years): 1.68%
-Long-Term (over 9 years): 2.61%
The Long-term tax-exempt rate for Section 382 ownership changes in December 2015 is 2.61%.