Nearly three out of four investors believe recent tax reform in the U.S. will make business ownership more attractive, according to the quarterly Investor Watch report recently released by UBS Wealth Management USA.

Of over 2,000 investors polled, 73 percent thought recent tax reforms make business ownership more attractive and 72 percent were optimistic about the economy. However, 41 percent of business owners said they expect to leave their business in the next five years.

Some business owners considered leaving their business to family, but nearly 90 percent indicated their potential heirs seemed uninterested and over 20 percent said they were unqualified. Business owners who do plan to pass their business on are concerned about their legacy, about their heirs taking the business in a different direction, or about their heirs selling the business outside the family. 

Of the respondents who said they were considering starting their own businesses, 72 percent are Millennials. However, 77 percent of Millennials see business ownership as too risky compared to 55 percent of Gen Xers and 43 percent of Boomers. 

Among Millennials, 83 percent find the stress level of owning a business too high compared to 64 percent of Gen Xers and Boomers.