What are potential pitfalls when setting the maximum execution time in PHP for file uploads?

Setting a maximum execution time for file uploads in PHP can potentially lead to issues such as incomplete file uploads or timeouts if the upload process takes longer than expected. To avoid these pitfalls, it's important to set a reasonable maximum execution time that allows for larger file uploads without causing timeouts.

// Set a higher maximum execution time for file uploads
ini_set('max_execution_time', 300); // 5 minutes