Do your IMC .I did mine when i had around 80-90 hours , since then I have used it in anger about 15 hours worth of anger.
I now have just over 230 hours and as others have stated it improves your VFR flying and gives me that extra confidence if it looks a bit dodgy you can carry on or you can turn back without sweat running down your brow.
I am studying for the ATPL exams at the minute so I don't know if the IMC will benifit me if I attempt an IR.
However if you want to hour build go and get it, it will help!!