BLUE STATE BLUES: Some L.A. pensions are so huge they exceed IRS limits, costing taxpayers millions extra.

Dozens of retired Los Angeles employees are collecting such generous retirement pay that they exceed pension fund limits set by the Internal Revenue Service, saddling taxpayers with additional costs, a Times data analysis has found.

Their lavish pensions forced the city to establish an “Excess Benefit Plan” to pay what the pension system cannot legally cover, using money that could otherwise be tapped to fix sidewalks, fight homelessness or hire more cops.

In all, the little-known fund has paid $14.6 million to 110 retired employees since 2010, The Times’ analysis showed.

The list of recipients is dominated by former cops and firefighters whose million-dollar payouts from a separate retirement program drove their incomes well over the $220,000 annual limit the IRS allows pension funds to pay.

As I keep saying, if the middle class in this country ever fully realizes how badly they’ve been taken, and how little they’ve gotten in return, the reckoning is going to be fierce.