We present high spatial resolution (FWHM approximate to 0 ".3-0 ".8) BIHK'-
band imaging of a sample of ultraluminous infrared galaxies (L-ir > 10(12)
L-circle dot; ULIGs) with "cool" mid-infrared colors (f(25) (mu m)/f(60) (m
u m) < 0.2) which select against active galactic nucleus-like (AGN-like) sy
stems, a complementary sample to the "warm" ULIGs of Surace and coworkers.
We find that all of the cool ULIGs are either advanced mergers or are preme
rgers with evidence for still-separate nuclei with separations greater than
600 pc. Extended tidal features such as tails and loops as well as cluster
ed star formation are observed in most systems. This extended tidal structu
re suggests a common progenitor geometry for most of the ULIGs: a plunging
disk collision where the disks are highly inclined with respect to each oth
er. The underlying host galaxies have H-band luminosities of 1-2.5L*, very
similar to that found in the warm ULIGs. The nuclear regions of these galax
ies have morphologies and colors characteristic of a recent burst of star f
ormation mixed with hot dust and mildly extinguished by A(V) = 2-5 mag; onl
y in one case (IRAS 22491-1808) is there evidence for a compact emission re
gion with colors similar to those of an extinguished QSO. Most of the obser
ved star-forming knots appear to have very young (10 Myr) ages based on the
ir optical/near-infrared colors. These star-forming knots are insufficientl
y luminous to typically provide more than 10% of the high bolometric lumino
sity of the systems.