I have never seen such a requirement. If there is exposure of certain parts of a structure to high chlorides or other severe corrosion potential, interconnecting exposed and non-exposed parts could result in macrocell corrosion potential. This might lead to faster corrosion of the weather-exposed (moisture/chloride-exposed) steel and reinforcement. (The interconnection of reinforcement allows the flow of electrons away from steel which is oxidizing into the remainder about the reinforcement.) Properly detailed and constructed, with good quality concrete and proper cover, this should not be a significant issue.
As other said, if you are looking to connect a building foundation and an accessory retaining wall, you do have to account for the forces involved.