The EJB container provides a subclass of java.io.ObjectOutputStream that implements replaceObject() logic to serialize non-Serializable objects that may be part of a SFSB's state.
The web container leverages this specialized ObjectOutputStream, so that an HTTP session containing references to SFSBs may be serialized.
In earlier GF releases, the web container would instantiate this ObjectOutputStream by doing
Class.forName("com.sun.ejb.base.io.IOUtilsCallerImpl").newInstance().
This is failing in V3 with a ClassNotFoundException.
I've filed this issue on your behalf:
https://glassfish.dev.java.net/issues/show_bug.cgi?id=5192
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