The IRS has issued (Rev. Rul. 2013-12) the minimum required interest rates for loans made in June 2013:
-Short Term (demand loans and loans with terms of up to 3 years): 0.18%
-Mid-Term (loans from 3-9 years): 0.95%
-Long-Term (over 9 years): 2.47%
The Long-term tax-exempt rate for Section 382 ownership changes in June 2013 is 2.70%.