I think is is Dacrymyces chrysospermus...or palmatus. It is on a spruce stump. Are chrysospermus and palmatus different names for the same species? or are they 2 different species?
Common name to that and Tremella mesenterica (looks the same but grows on hardwoods) is Witche's butter. Edible but have no flavor, added to foods for their bright yellow color.