Summary:
Features include 1) resupinate growth on decayed conifer wood, 2) fruitbodies that are gray to ochraceous, 3) spores that are broadly elliptic, smooth, and inamyloid, 4) 2-spored basidia, 5) sinuous slender gloeocystidia, and 6) amorphous yellowish bodies in the subhymenium. According to Breitenbach(2), Parmasto places this in Clavulinaceae because the basidia and spores are similar to Clavulina, but Eriksson places it in Corticiaceae.

Microscopic:
SPORES 8.5-11 x 6-7.5 microns, broadly elliptic, smooth, inamyloid, "hyaline, with drops or granular contents (contents yellow-green)"; BASIDIA 2-spored, 45-55 x 6-7 microns, cylindric-clavate, with a stem, with basal clamp connection; GLOEOCYSTIDIA 50-110 x 4-5 microns, fusiform to subulate, sinuous, walls cyanophilic; HYPHAE monomitic 1.5-3 microns wide, thin-walled, branched, septa with clamp connections; irregular amorphous yellowish bodies among the hyphae in the subhymenium, (Breitenbach), SPORES 9-12(13) x 6.5-8 microns, elliptic to oboval, smooth, inamyloid, thin-walled, with few or numerous oil droplets, many spores completely filled with oil; BASIDIA normally 2-spored, more rarely 4-spored, 35-50 x 6.5-8 microns, clavate to subcylindric, somewhat sinuate or constricted, with few or numerous oil droplets; GLOEOCYSTIDIA passing through the subhymenium and into the hymenium but not projecting, narrow, sinuous, thin-walled, walls stained in cotton blue; in the subhymenium "there are irregular, but usually rounded bodies of yellowish material, probably excreted from widened hyphal ends", HYPHAE monomitic, 2-3 microns wide, thin-walled, richly branched, with clamp connections, next to the substrate there is a distinct layer of horizontal, parallel hyphae "from which vertical hyphae branch off forming a subhymenium", (Eriksson)

Notes:
It has been found in BC, PQ, NH, NY, VT, and WI, (Ginns), in Europe including Switzerland, and in Asia, (Breitenbach).