To be able to upload files greater than 28Mb (even after setting the Maximum Upload Size in SP 2010 Central Admin to 100Mb), we need to go into IIS. By default IIS limits uploaded files to 28Mb so to increase the limit, we need to add the following into web.config
<system.webServer>
<security>
<requestFiltering>
<requestLimits maxAllowedContentLength="2147483647" />
</requestFiltering>
</security>
</system.webServer>
Place that under the </system.web> tag