803.08 Disc Above or Below the Playing Surface
A. If a disc comes to rest above the playing surface in a tree or other object on the course, its lie shall be marked on the playing surface directly below it. If the point directly below the disc above the playing surface is an out-of-bounds area, the disc shall be declared out-of-bounds and marked and penalized in accordance with 803.09. If the playing surface directly below the disc is inside a tree or other solid obstacle, the lie shall be marked on the line of play immediately behind the tree or other solid obstacle. The director may designate a one throw penalty for discs that come to rest two meters or higher above the playing surface. The director may declare the two meter rule to be in effect for the entire course, or just for individual objects.
C. If a disc has come to rest above two meters, as measured from the lowest point of the disc to the playing surface directly below it, the player shall be assessed a one-throw penalty. This penalty applies only if the disc is above in-bounds. The player shall proceed from a lie marked in accordance with 803.08 A.