While preparing for an agricultural aerial application, the pilot flew over the intended application area twice while setting the global positioning system (GPS). After descending to the correct spray altitude, “approximately 50 feet above trees,” the pilot began the application process, and was monitoring the GPS, when the airplane's right wing struck a power line. The airplane subsequently impacted trees and came to rest in a heavily wooded area. An examination of the wreckage by a Federal Aviation Administration inspector revealed that the wings, tail, and fuselage were substantially damaged. The winds reported at an airport 30 miles to the east of the accident location were calm. The pilot did not report any mechanical failures or malfunctions of the airplane.