What does a prenuptial agreement generally address?

A prenuptial agreement primarily addresses the division and ownership of property acquired during the marriage, as well as the management of assets and debts by each party. It is a legal document created by two individuals before marriage that outlines how their assets will be divided in the event of divorce or death. This agreement is crucial for establishing clarity and protecting individual interests regarding property rights.

While the disposal of property after marriage is a significant focus of a prenuptial agreement, other options provided, such as legal responsibilities during marriage and custody rights of children, are not typically outlined in these agreements. Custody rights are usually determined based on the best interests of the child at the time of separation or divorce and are thus not suitable for inclusion in a prenuptial.

Financial statements for taxation may be relevant in the context of the financial disclosures necessary for determining asset values but are not specifically the purpose of a prenuptial agreement. Therefore, the primary focus remains on the management and division of property as stated in the correct answer.