At 180k it is something that I'd highly suggest doing if you want the car to last, as it is not really a matter of if the LIM gasket will fail, it is a matter of when.
If it fails and you do not catch it in time your cylinders could get filled with coolant, and in a best case scenario it hydro-locks, and you are able to remove the plugs, turn the engine over and get it to expel the coolant.
It could easily fill the cylinders with coolant, and since coolant does not compress, you could throw a connecting rod through the block, that will cost you, as you will need a new motor.
It is not to costly of a job if you can do it yourself, there are a few guides here and there, and a video that is for a L67, but it still has helpful parts for those of us with L36 motors.
The parts are not too expensive.
As stated, inspect the UIM/Plenum to be sure it is reusable, mine had the part that holds the throttle body gasket in place soften up, and when I went to remove the gasket to replace it the stuff just fell apart, so I had to buy a new UIM, which cost me 65.00
Parts List.
LIM Gasket - $50.79
FEL-PRO Part # MS98014T
Coolant Elbow - Get the Aluminum Elbows - $6.68
Dorman Part # 47065hp
You may need to replace the valve cover gaskets, most replace them, but mine were still in good shape at 136k, so I reused them.
If you need to replace them, the part number is below, they do not come with the grommets though, so either save the current ones, or get new ones, I recommend the VICTOR REINZ because they are black like the current ones, the FEL-PRO's look tan...
Valve Cover Gaskets
FEL-PRO Part # VS50080R - $10.06
Valve Cover Grommets - $6.99
VICTOR REINZ Part # GS33304
The only thing else you will need is coolant, and oil, because I always suggest replacing both when you are done with this job.
Oh yea, you will need a little blue loctite for the UIM bolts, and some thread sealant for the LIM bolts.
Loctite Threadlocker Blue 242 from Loctite Adhesives
Thread Sealants : Permatex® High Performance Thread Sealant
Here is the video I was talking about.
http://www.cpaclubgp.com/misc/lim-gasket.html
The thread from when I did my UIM/LIM.
http://www.3800pro.com/forum/intake/36880-replacing-uim-uim-gasket-lim-gasket.html
If you need any other help feel free to ask, I have a decent PDF a good member shared with me from this site, I'd be happy to e-mail it to you.