ACI and specs prohibit placing concrete on frozen subgrade, subbase, or footing surfaces, and concrete should not be placed around embedments which have temps below freezing. That said, what will be the actual effect (damage, risk, etc...) if concrete for an above-ground wall is placed inside unheated permanent insulating formwork (ICF) on top of a foundation wall which is below freezing with rebar at sub-freezing temp? Concrete will be mixed with hot water at plant and delivered at about 70 degrees F.