Have you ever learned a really bad secret that your best friend should know about, but you just don’t know how to tell them? What if you saw your best friend’s wife cheating on him? And what would you do if she had some dirt on you in return?

Those juicy ethical questions form the center of the new Ron Howard movie “The Dilemma,” a truly offbeat and intelligently adult comedy that stars Vince Vaughn, Kevin James, Winona Ryder, and Jennifer Connelly in a quartet of performances that rise far above the norm of most mainstream comedies. It marks a refreshing return by Howard back to the fun and human comedies he specialized in back in the ’80s with “Splash” and “Gung Ho,” and away from the blockbuster and Oscar-baiting fare he’s been delivering in the decades since.

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“The Dilemma” appears to get off to a rocky start, as the storyline at first focuses on the efforts of longtime buddies Ronny (Vaughn) and Nick (James) to develop an electric car that macho guys won’t be ashamed to drive. Ronny is the smooth-talking fundraiser of the duo, while Nick is the engineering genius who can help them make a $400,000 deal a reality. Some of the negotiations and stress attendant to the business deal are funny, but they’re just not as compelling as what unfolds when the story gets to their personal lives.

Things improve greatly when the story shifts focus to Ronny’s attempt to set up an incredibly romantic proposal for his girlfriend Beth (Connelly). He is hoping to follow in the footsteps of Nick and his wife Geneva (Ryder), whom he calls his “hero couple,” but then he catches Geneva cheating with a hunky young thug (played by Channing Tatum in one of the greatest scene-stealing supporting roles since Brad Pitt rode away with “Thelma and Louise”).

So the titular dilemma unfolds in a string of events that begin to spin wildly out of control as Ronny spies on both Geneva and Nick, and winds up getting in so much trouble that everyone around him starts to believe he’s fallen back into his old gambling addiction again. How Ronny and the rest of the gang spin their way back out again makes for a richly rewarding and funny film that has a surprising bite to it and offers each lead actor a chance to shine.

Credit for this goes all around, but has to start at square one with writer Alan Loeb, who is currently Hollywood’s hottest screenwriter after making an amazing career turnaround in which he sold a dozen scripts at age 39 after nearly two decades of failure. Adding to his inventive work in the Jennifer Aniston-Jason Bateman comedy “The Switch” and his vibrant take on the world of corrupt finance in “Wall Street: Money Never Sleeps,” Loeb shows once again that he knows how to offer up thought-provoking situations in entertaining fashion.

Howard brings a jazzed-up energy to the proceedings, while also creating a mood of awkward tension in many spots that suits the story well and gives much of the film an indie feel. Vaughn gets to deliver two of his funniest rants in years in his best role since “Wedding Crashers,” and also brings the funny in an absolutely insane comedic fight scene with Tatum.

One of Hollywood’s open Republicans, Vaughn brings some interesting touches to the film on a more subtle level. He sports a “Don’t Tread on Me” T-shirt prominently in an early scene, delivers a funny riff on how “gay” electric cars are in a move that slaps PC-ness as well as environmentalism. It’s also undeniably pro-capitalist and entrepreneurial, as the guys show a zest for creativity and making money is seen as a worthy reward for innovation. And Vince even has a heartfelt prayer scene to go with the film’s realistic and overall positive portrayal of marriage and its challenges.

Filling a gaping vacuum in the marketplace for an intelligent comedy couples can enjoy together, “The Dilemma” offers a bracingly funny start to the new year. Here’s hoping Hollywood can keep it up.