[jakeru]

"LN" is a brand name for aftermarket car parts.

"IMS" is an abbreviation or acronym than stands for "intermediate shaft." But the part most likely being referred to there is not a complete intermediate shaft, but just the sealed bearing at the transmission end of this shaft.

LN and other aftermarket vendors sell various aftermarket versions this bearing separately, and generally provide a means of in-car installation that requires transmission and flywheel removal.

Porsche sells an IMS assembly which includes the IMS bearing, but installation requires engine disassembly.