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Retaining walls under 36" with planting bed in front

It is simple if the drop from the upper level to the lower level is 30-inches or more within 36-inches from that drop edge outward you need a guard, as thus if you build beds going out 42-inches that are less than 28-inches down, your fall is now less than 30-inches in an landing zone area more than 36-inches.

But without knowing your the full design and plan no one can really tell you, hence if you have a high riser building and you put a drop level planting bed off each balcony to avoid putting up a guard, the insurance carrier and the building department are going to cite a safety concern.

It is different at ground levels, and situations. but the basic are in the code to follow.
 
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