A lot of trades ideas in this thread don't seem all that well thought out. Even the seeming best one, the Okafor trade, means the Jazz would have a worse player in 13-14 than Jefferson at about the same price instead of having no bad contract, killing a lot of the flexibility the Jazz would have next off season. And for what? Emeka Okafor?
The Martin trade is lateral, and doesn't change anything for the Jazz. They'd stay mediocre next year, and have the same cap space. It's a trade to make a trade.
Iggy is pretty far fetched. A better player than Okafor, so it's conceivable to waste the cap space in 13-14 on him. Doesn't compliment the Jazz well, since Iggy isn't great offensively, and the Jazz need a wing scoring option, and Jefferson is a worse fit in Philly.
I would think the best Al Jefferson trade is one where the Jazz would pick up rookie contracts and draft picks. That's what Minnesota traded him for, and I think Jefferson has a bit better value than what he did then. I believe Cleveland is the best option. They need a scoring big, have an athletic 4 to put him with, have the cap space to take him, and lots of draft picks. There's where the deal should be.