Chains do NOT need to be replaced - ever - as part of a Kia maintenance schedule. They are oil-jet lubricated and have an independent hydraulic tensioner on them, so that the slack from eventual stretching is eliminated.
What you DO need to do at the 96,000 Km (about 60k miles) interval is have your lash adjusters checked. Clearance between the cam and the valve is critical and the Theta (and all other chain driven Kia motors) uses solid lifters so the only adjustment is replacement.
As for transmission fluid, it'll never hurt to do it 'early' but Canadian service guide says 96,000 km standard. Earlier Kias require this at 32,000 km so this is a big savings over a while.
I agree with KiaTech. You don't need to change a timing chain as you would a timing belt. One of the reasons why I like the Forte. The lash adjusters need to be adjusted much like what you see in Honda motors. You could do this yourself if you have the right tools. It is not that difficult. I am sure someone will write up a procedure when that time comes but I don't expect it to cost much for a mechanic to do it either if you wish to go that route.
The interval of a ATF fluid change depends on your driving habits. If you tow a lot of stuff (which I don't see why you would with a 2.0L engine) or drive mountain roads all the time, your fluid change interval will be shorter, between 15k-25k. Heat is the biggest issue with transmissions and you want to have good lubrication to reduce frictional heat.
However if you drive your car like most of us do, a 30k-40k fluid change is fine. Then again changing your fluids sooner won't hurt.
It is also best to inspect the fluid every now and then too. While the car is running, remove the dipstick and clean off the fluid like you would an oil inspection. Then put the stick back in and remove and check the fluid. If it is nice and red your fluid is good. If it is browning or has a burnt smell then the fluid is eventually going to need to be replaced.
I would also go with the KIA ATF fluid if you plan to do it yourself. Save yourself the chance of voiding your warranty.
However I did have a question, what about running synthetic fluid like amsoil in the ATF? Thoughts anyone?