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/usr/share/nfs-kernel-server/conffiles/nfs-kernel-server.default is in nfs-kernel-server 1:1.3.4-2.1ubuntu5.

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# Number of servers to start up
RPCNFSDCOUNT=8

# Runtime priority of server (see nice(1))
RPCNFSDPRIORITY=0

# Options for rpc.mountd.
# If you have a port-based firewall, you might want to set up
# a fixed port here using the --port option. For more information, 
# see rpc.mountd(8) or http://wiki.debian.org/SecuringNFS
# To disable NFSv4 on the server, specify '--no-nfs-version 4' here
RPCMOUNTDOPTS="--manage-gids"

# Do you want to start the svcgssd daemon? It is only required for Kerberos
# exports. Valid alternatives are "yes" and "no"; the default is "no".
NEED_SVCGSSD=""

# Options for rpc.svcgssd.
RPCSVCGSSDOPTS=""