Well,

Going to tackle the job this weekend. 3.1 VIN M Intake gasket replacement.

Question is this:

When tightening the rocker arms, do you have to have to have the piston @ top dead center with both valves closed to set the torque?

Thanks in advance.

I don't think so, when I did mine I didn't pay any attention to that. you may have to slightly spin the engine a bit to get a couple of them on.