"· The VMM service account must have local administrative permissions on the file server where the SMB 3.0 share resides. You must assign these permissions outside of VMM."
If the share resides on a Scale-Out File Server, what permissions do I give and where?
For details on how to deploy SMB3 using Windows Server 2012 R2, check this collection of links:
blogs.technet.com/.../updated-links-on-windows-server-2012-r2-file-server-and-smb-3-0.aspx