You need to be careful with this situation. The ACI provision allows for bars to offset transverse to the plane of a layer of bars, such as a wall or slab. In this situation described by the OP, the offset between anchors and foundation bars is not transverse, but out-of-plane. The...
Long time reader, first time poster.
This retaining wall detail with an "offset splice" between the flexural reinforcing bars is problematic. My company has had a bad experience (partial collapse) in a very similar situation with a cast-in-place concrete retaining wall with stepped changes...
