At 140K I would not be overly concerned about the bearings. If you are then this is the time to do it. I would change out the pan gasket because it is on the stand and easy to do at this point. While the pan is off I would plastigage a few of the bearings, but unless it has been seriously abused you will more than likely find them well within specs. I would change out:
oil pan gasket
valve cover gasket and adjust valves to cold spec of .3mm-.4mm
replace or reseal oil trap box
reseal distributor or replace it completely
front and rear engine seals
front and rear engines seal housing gaskets
timing belt and tensioner
reseal and or replace water pump
new flame trap parts and pieces
exhaust manifold gaskets, turbo cars spit out that #1 gasket regularily
turbo charger oil return gaskets
oil filter adapter housing seals
clean and adjust the throttle valve

Now at this point you have to ask yourself if it is worth your time to change out the head gasket. If you are changing out the intake and exhaust gaskets then in my opinion you might as well get on with it and pull the head. It really is not that much work with the engine on a stand and it gives you the opportunity to clean all of the crud off of the piston faces and if it is a turbo car you should really do it.

Good luck
Mark

I always like to change at least the rod bearings with new standards. Can also change mains easily. Check oil pump as this can have some wear, especially the spring which keeps the pressure up. This way you also get to clean the pan and have a new gasket. With all the other suggestions you should have a very tight no-leak engine. Plus, it is fun----------

dick

Rear main & front main seals, intermediate shaft & camshaft seals, t-belt, water pump, valve cover gasket if it's weeping at all. Wouldn't hurt to do exhaust & intake gaskets now, either - much less back ache out of the car than in. Turbo - this would be the ideal time to replace the return pipe o-ring at the block if there's any sign of leakage. And do yourself a favor & clean the oil separator while you can get to it. Just be careful not to break it or lose the plastic return pipe that runs down into the block from it. Do you need to do the oilpan gasket? They're normally very good but if it's leaking DO IT NOW! Really beastly job to do in the car... No doubt I've missed something, others will add to this list I'm sure.
-Chris