When a freeze occurs early in the spring after soybean fields have been planted, damage is dependent on many variables, especially the growth stage. Damage is possible to soybean not yet emerged from the soil, but one should probably wait 2 weeks before an assessment is made.
The more immediate concern are the plants that had already emerged with hypocotyl and growing point exposed to freezing temperatures. This video shows, and describes, the various degrees of damage seen on soybean seedlings, potential for recovery, and the possible needs for replanting.
A soybean stand above 70,000 plants per acre (normal + those that will recover) usually do not need to be replanted or overseeded.