EXCLUSIVE: Ron Howard is setting Kevin James to play Vince Vaughn’s best friend in the untitled Universal Pictures comedy about infidelity. The film is Howard’s next directing vehicle from a screenplay by Allan Loeb. Howard and Imagine partner Brian Grazer are prepping a spring start in Chicago. Kevin and Vince will play best friends and business partners, and Vaughn is tortured when he observes his pal’s wife getting intimate with another man. Should he tell? The comedy came from an idea by Grazer, who’ll produce with Vaughn and the actor’s Wild West Picture Show banner. Imagine’s Kim Roth is executive producer. The buddy system has made for a nice transition for James after his long-running TV sitcom King of Queens. He paired with Will Smith in Hitch and Adam Sandler in I Now Pronounce You Chuck and Larry. After carrying Paul Blart: Mall Cop, he re-teamed with Sandler in Grown Ups and plays the title role in the MGM comedy The Zookeeper. Scripter Loeb has been writing about all forms of cheating, with recent credits that include the card-counting drama 21, Wall Street 2: Money Never Sleeps, and now this infidelity comedy.