This is Tremella aurantia parasitizes the mycelium of Stereum hirsutum which in turn is a is a plant pathogen on dead limbs and trunks of both hardwoods and conifers Source Stereum hirsutum Growing at sea level, Nisqually National Wildlife Reserve, near Olympia, Thurston County, Washington, USA Thanks to Flickr member AK_CCM for ID help i031007 114