Depending on the type of transmission, the filter should be replaced somewhere between 25-30k. (even sooner for commercial vehicles)
In most cases this requires removing the pan. Once the pan is removed, you can inspect for any debris, clean the pan & magnet. At this time, once again depending on which transmission it is, a drain plug can be installed.
After this process is completed, you can now drain the fluid more often, constantly diluting the old fluid with new. Its a simple process to pull the drain plug and install 4-5 quarts. I usually suggest draining & refilling every other oil change 6-8k.
Transmission fluid serves two purposes.
One, it is used to build hydraulic pressure, to apply clutch pack and or bands.
Two, it lubricates all the parts inside. By always keeping fresh fluid in a transmission, wear on planetarys, bushings & bearings is greatly reduced, thus extending the life of any transmission.
Many times you hear of someone changing their transmission fluid after 100k and having a failure soon after. As transmission fluid gets older it no longer lubricates moving parts inside. It also gets slightly thicker, almost like adding thicker engine oil to compensate for low oil pressure. If the transmission fails soon after changing the fluid, it was going to fail soon anyways.
The problem with the "flush" method is not replacing the filter. The pump in a transmission must never be restricted. A older filter just becomes more and more restritive as time passes.
One last note, not all filters are equal. Only use OE, sealed power or allomatic filters (sealed power and allomatic are OE manufacturers)
Hope that helps any confusion you may have.