In this study, we propose a heuristic methodology for modeling the end-to-end distortion characteristics of an error resilient broadcast system for 3D video overDigital Video Broadcasting -Handheld (DVB-H). We also use this model to optimally select the parameters of the video encoder and the error correction scheme, namely, Multi Protocol Encapsulation Forward Error Correction (MPE-FEC), minimizing the overall distortion. The proposed method models the RQ curve of video encoder and performance of channel codec to jointly derive the optimal encoder bit rates and unequal error protection (UEP) rates specific to the 3D video broadcast. Moreover, the distortion on the 3D video quality caused by packet losses and the loss rate of the channel is estimated. Finally, with the use of analytical models and estimated single packet loss distortions, end-to-end distortions are minimized and optimal encoder bit rates and UEP rates are obtained.