Are frozen embryos that are later destroyed considered abortion?

[link to www.latimes.com]

First, i didn't know that they could freeze an embryo right after conception.
I understand that the embryo was likely created via in-vitro or something similar but this raises a question; how is it ok to freeze a being who's development has begun?
What about the soul? Some believe that the soul in there at conception.

Finally, how can it be discussed and put into contractual divorce agreements that an embryo will be created , then potentially purposely destroyed later, without any discussion on the ethics?