I found a 2014 thread addressing this issue but it is now closed.
OCGEO posted:
For a recent design of a non-yielding (at-rest) wall.....
For At-Rest Earth Pressure (level).... Ko = 1 - sin(phi) ---- Jaky, 1944
For At-Rest Seismic Earth Pressure.... Koe = 2*kh (where kh = 1/2 PGA-M) ----...