Some reasons the wealthy are not to be envied:

1A.  SORROW (5.1)

1B.  We need to understand that James is dealing with the unsaved rich in verses 1-6.

2B.  James advises these men to weep and howl.

3B.  Great sorrow should overwhelm them because of the great miseries they shall have to endure.

2A.  SECURITY (5.2-3)

1B.  How do you usually feel about this thing of security?

2B.  But what about the security of the wealthy?

2A.  SELFISHNESS (5.4-6)

1B.  Verse 4 mentions cheating.

2B.  After cheating comes comfort, verse 5.

3B.  Verse 6 points out their condemnation of the righteous.