The IRS has issued (Rev. Rul. 2015-07) the minimum required interest rates for loans made in April 2015:
-Short-Term (demand loans and loans with terms of up to 3 years): 0.48%
-Mid-Term (loans from 3-9 years): 1.70%
-Long-Term (over 9 years): 2.47%
The Long-term tax-exempt rate for Section 382 ownership changes in April 2015 is 2.47%.