The USDA NRCS Statement of Work (SOW) outlines requirements for a 2025-2026 Wetland Reserve Easement (WRE) tree planting project in Kentucky, covering Butler, Carlisle, Casey, Christian, Fulton, Hart, Hickman, Hopkins, Logan, McLean, Muhlenberg, Union, and Webster counties. The project involves hand planting bare-root tree seedlings on approximately 19 acres, requiring the contractor to perform site preparation, purchase seedlings, and adhere to NRCS specifications. Site preparation varies by area and includes mowing, chemical application with Roundup and Triclopyr, no-till wheat planting as a nurse crop, and heavy forestry mulching on specific acreage. The SOW details material specifications for woody plants, other planting materials like topsoil and mulch, and planting procedures. Contractors must ensure all plant materials are nursery-grown, true to name and size, and free from defects, conforming to American Joint Committee on Horticulture Nomenclature and American Standard for Nursery Stock. Inspection of plant materials will occur at the source and planting site, with final acceptance post-planting. Bare-root seedlings must be hand-planted between December 1, 2025, and April 15, 2026, at a rate of 435 per acre, maintaining a 10x10 foot spacing and at least two species per row. Inspection requirements include a 1/20-acre sample for every 10 acres, with a minimum of 87% tree survival to meet specifications. Payment methods include acreage-based and lump-sum options, with electronic invoicing through the U.S. Department of the Treasury’s IPP System. Specific planting sites and quantities for Swain, Peggy Cabbage, Jeffrey Sole, Chris Weddle, Carlus/Jason Mercer, Driver/Walker, Gayle/Thomas Brown, Wright/Shelton, Grogan Properties, R&S Davis Farms, Danny Kelly, Hunter Holdings, and Ebelhar Farms WRE sites are detailed, each with unique site preparation and species lists.