Basically the original Koppers Company, Inc. was purchased by BNS Acquisitions and renamed Beazer East, Inc. They then created a new company called Koppers Industries, Inc. and sold them all the wood processing plants. Beazer East retained the liability for the sites because they are the original Koppers who is responsible for the pollution.
This is an excerpt from a letter written on Beazer East letterhead explaining the relationship between Koppers Company, Inc and Beazer East.
The “PRP” named most often (47 of 56 sites) in the materials you provided, Koppers Company, Inc and Beazer East, Inc, are in fact the same company.
Source: February 6, 2007 Letter from Robert S. Markwell, Vice-President, Beazer East.
Below is an excerpt found on a business directory listing for Koppers Industries, Inc. It is one of the clearest explanations I can find about the relationship between Beazer East and Koppers.
Market volatility, economic conditions, and several leadership and ownership changes began in the summer of 1988 when Koppers was acquired by BNS Acquisitions (a subsidiary of Beazer Limited) for $226.8 million and renamed Beazer East, Inc. A few months later, the management of Beazer, Inc. and KAP Investments, Inc. (a wholly owned subsidiary of Koppers Australia) led a leveraged buyout of the company’s assets, financed through warrants, issuance of stock, and various loans. When the dust settled, Koppers Industries had been born again.
Here are a few more links that show the relationship between Beazer East and the original Koppers, Inc.
http://www.epa.gov/reg3wcmd/ca/pa/pdf/pad063764898.pdf
http://projects.publicintegrity.org/superfund/16165Letter.pdf