Koppers Co. Inc. and Beazer PLC said today their top executives conducted talks toward a merger agreement during the Memorial Day weekend. ``Such negotiations are expected to continue although there can be no assurance that such negotiations will result in a mutually acceptable agreement,'' the companies said. Beazer has offered to pay $60 per share, or a total of $1.7 billion, for Koppers. The companies' announcement said the talks would allow Beazer's affiliate, BNS Inc., to acquire the Pittsburgh-based Koppers. In the meantime, BNS extended the deadline for its tender offer until midnight Wednesday. Earlier, Beazer said a federal appeals court in California had lifted one of the roadblocks to BNS' hostile takeover bid of Koppers. Beazer said the 9th U.S. Circuit Court of Appeals ruled Friday BNS may proceed with its attempt to acquire Koppers' stock once a trustee is appointed to control Koppers' Sunny-Miller Contracting Co. road materials subsidiary in Irwindale, Calif. Koppers spokesman Robert O'Gara said the decision imposes further delays on the attempted takeover bid. A hearing is scheduled on the issue Wednesday before Chief U.S. District Court Judge Manuel Real in Los Angeles, according to O'Gara.