While on final approach to a frozen lake surface, the ski equipped airplane struck a telephone transmission wire with the left wing breaking the wire, which then struck the vertical stabilizer separating it from the airframe. The airplane then nosed down, and impacted the frozen lake surface. The pilot stated that he did not see the wire until "the last second" and that he "tried to dive under the wire." Examination of the wire revealed that it was marked, with an aviation orange spherical marker.