Celt83 - ACI 350 defines H as "loads due to weight and pressure of soil, water in soil, or other materials, or related internal moments and forces," so it seems like they're wrapping all earth/groundwater effects into that one factor rather than breaking it out like other codes do.
Per ACI 350-06, the load factor H listed in the load combinations of Section 9.2.1 "shall be reduced to 0.6 where H reduces the effect of D, L, or F."
In the case of a cantilever retaining wall, would it be appropriate then to apply a 1.6 factor to the lateral earth pressure behind the wall but...