The 996 range has the same IMS issue as the 986. As previously stated, Porsche improved the IMS in the 997 / 987 range. It's not totally bullet proof but far fewer issues. However, you can easily replace the IMS in a 986 but it requires the engine to be totally torn apart to replace the IMS in a 987. So you could spend $2K on your 986 for a clutch / IMS replacement and have peace of mind or go up to a 987 and feel fairly confident or buy a 987 gen II (2009 or newer) and be certain.
How much are you willing to spend? Peace of mind = $$$.
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GPRPCA Chief Driving Instructor
2008 Boxster S Limited Edition #005
2008 Cayman S Sport - Signal Green
1989 928 S4 5 spd - black
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