Scalable video coding and multiple description coding are the two different adaptation schemes for video transmission over heterogeneous and best-effort networks such as the Internet. We propose a new method to encode video for unreliable networks with rate adaptation capability. Our proposed method groups three dimensional discrete wavelet transform coefficients in different descriptions and applies a modified embedded zero tree data for rate adaptation. The proposed method optimizes the bit-rates of the descriptions with respect to the channel bit rates and the maximum acceptable distortion. The experimental results in the presence of one description loss indicate that on average the videos at the rate of are reconstructed with Y-component of peak signal to noise ratio (Y-PSNR) value of 36.2 dB. The dynamic allocation of descriptions to the network channels is optimized for rate distortion minimization. The improvement in term of Y-PSNR achieved by rate distortion optimization has been between 0.7 and 5.3 dB in different bit rates.